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NY J87699

August 21, 2003

CLA-2-48:RR:NC:SP:234 J87699


TARIFF NO.: 4823.90.6600

Ms. Linda Donovan
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of paper gift cards from China.

Dear Ms. Donovan:

In your letter dated July 25, 2003, you requested a tariff classification ruling.

A sample package of 8 identical “flocked tree folders” (#921169) was submitted for our examination and is being returned to you as requested. Each “folder” is a folded, coated paper card, approximately 3” square in the closed position, whose face has been decorated with an attached flocked-paper silhouette of an evergreen tree. There is also a gold-colored metal star, approximately 3/8” in diameter, attached to the face of the card immediately above the “tree.” The interior and back of the card are totally blank.

Although you state that these articles will be principally used as Christmas gift tags, we note that they have no features that will facilitate attachment to a package, nor do they bear any references to a gift, giver, or recipient. For tariff purposes, the items will therefore not be considered “labels.”

The applicable subheading for the #921169 “flocked tree folders” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 0.6%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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